Michael McGrath (Cork South Central, Fianna Fail)
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76. To ask the Minister for Finance when he expects the independent assessment on corporation tax to be completed and published; and if he will make a statement on the matter. [31979/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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In September last year, the Government decided to arrange for a review of Ireland’s corporation tax code by an independent expert, Mr Seamus Coffey. The decision was taken with a view to ensuring that Ireland’s corporation tax code meets the new international tax standards while remaining competitive in a growing economy.

On 30 June 2017, Mr Coffey submitted a ‘Review of Ireland’s Corporation Tax Code,' which I am now considering carefully before deciding on the appropriate next steps.